The Merrill Blog

Get the latest updates and insights around complex content management, regulatory disclosure and compliant communications.

  • 12/05/2017

    Blog

    Hot topics at the Company Secretary Forum

    Due Diligence | Financial & Regulatory Disclosure | Regulatory Disclosure for Corporations | Merrill DataSite® | Merrill Bridge®

    Merrill Corporation proudly sponsored the 6th Annual Company Secretary Forum 2017 on Thursday, November 23, 2017, at QEII Centre in London. Dedicated to company secretaries and senior members of the secretariat team, this year’s plenary sessions included corporate governance, board diversity and composition, directors’ duties and stakeholder engagement, Market Abuse Regulation (MAR), corporate crime and director liability.

     

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  • 12/04/2017

    Blog

    XBRL Taxonomy a Key to Better Communication with Investors, Says IASB Chair

    XBRL & Edgar Filing | Regulatory Disclosure | Financial & Regulatory Disclosure | Merrill Bridge®

    Hans Hoogervorst, chair of International Accounting Standards Board, says IFRS XBRL Taxonomy is a key component in the IASB’s "Better Communications" initiative aimed at bringing better clarity to financial reports. The end goal is to ensure companies can communicate a clear, consistent and objective story to investors through their financial statements.

     

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  • 11/06/2017

    Blog

    SEC Pay Ratio Disclosure

    XBRL & Edgar Filing | Regulatory Disclosure | Financial & Regulatory Disclosure | Merrill Bridge®

    The SEC’s future direction under new Chair Jay Clayton is still unfolding. New leadership in Washington is focused on streamlining regulation. In Congressional testimony and speeches, Clayton made it clear he wants to improve the opportunities for companies to raise capital while still protecting investors.

     

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  • 10/25/2017

    Blog

    SEC IFRS Filers: Get to Know the Proposed SRT Taxonomy

    XBRL & Edgar Filing | Regulatory Disclosure | Financial & Regulatory Disclosure | Merrill Bridge®

    SEC IFRS filers should be aware of the proposed Shared Reporting Taxonomy (SRT) for the upcoming mandated SEC XBRL filings, starting with financial periods ending on or after December 15, 2017.

     

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  • 10/19/2017

    Blog

    SEC’s XBRL Mandate for IFRS Companies – Move Forward Confidently

    XBRL & Edgar Filing | Regulatory Disclosure | Financial & Regulatory Disclosure | Merrill Bridge®

    Merrill Corporation has the pleasure to welcome Bartek Czajka, the previous IFRS Taxonomy leader at the IFRS Foundation, to its industry-leading team of experts. He joins Merrill to provide IFRS companies with an unprecedented level of XBRL expertise – the crucial expertise needed to confidently move forward with SEC XBRL filings.

     

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  • 10/09/2017

    Blog

    Should XBRL Financials be Audited?

    XBRL & Edgar Filing | Regulatory Disclosure | Financial & Regulatory Disclosure | Merrill Bridge®

    There is no audit requirement for XBRL tagged financial statements filed with the SEC. Is it a problem to have no independent assurance on company-provided financial information that’s being used for analysis and investment purposes?

     

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  • 03/15/2017

    Blog

    European High Yield - New Issues Push into 2017

    IPO & Equity Offerings | Financial Services | Capital Transactions | Merrill Bridge®

    The flow of new High Yield bonds in 2016 didn’t come as a steady stream...

    It started off quite slow with Asian and oil worries still impeding the markets. New issuance only started to gain momentum around April and May. There was the usual break for the summer, enhanced by the fear around Brexit, and then another peak in September before issuance fizzling out in the build up to the US elections.

     

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  • 09/20/2016

    Blog

    Software can’t catch these common XBRL errors

    XBRL & Edgar Filing | Regulatory Disclosure | Financial & Regulatory Disclosure | Merrill Bridge®

    The gap between software and the human brain gets smaller every year. Smart virtual assistants like Apple’s Siri think like we do (and maybe better), and self-driving cars are now on our roads (probably driving better than most of us). But here’s one area where software can’t fully replace a knowledgeable human: catching every potential error in your company’s XBRL filings. There are still a wide range of very common errors and other issues that cannot be detected by error-checking software.

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  • 08/23/2016

    Blog

    Should Non-GAAP Financial Measures be Tagged in XBRL?

    XBRL & Edgar Filing | Regulatory Disclosure | Financial & Regulatory Disclosure | Merrill Bridge®

    In May 2016 the SEC updated guidance on the use of non-GAAP financial measures in its revised Compliance & Disclosure Interpretations. The updates add clarity to what the SEC considers misleading non-GAAP measures. These updates, along with recent speeches expressing concern by SEC Chair Mary Jo White and various SEC staff members, have made it clear that non-GAAP financial measures are coming under increased scrutiny at the SEC.

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  • 08/16/2016

    Blog

    Broader and Deeper Use of Structured Data – Investor Perspectives

    Financial & Regulatory Disclosure | Merrill Bridge®

    The CFA Institute confronted the topic of data and technology in financial reporting in a recent paper. The paper’s vision for the future focuses on a broader and deeper use of structured data. The paper suggests that investors are hungry for more financial data in a structured format. The current XBRL requirements apparently have only whet the investors’ appetites.

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  • 08/04/2016

    Blog

    Blockchain – A Revolutionary Technology

    XBRL & Edgar Filing | Regulatory Disclosure | Financial & Regulatory Disclosure | Merrill Bridge®

    Keep an eye on blockchain. It’s one of the “next big things” in the FinTech world that will have revolutionary impact on business transactions. So the question arises, what is blockchain?

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  • 08/02/2016

    Blog

    SEC Announcement on Negative Values in XBRL: Don't Say the Opposite of What was Meant to be Said

    XBRL & Edgar Filing | Regulatory Disclosure | Financial & Regulatory Disclosure | Merrill Bridge®

    Saying the opposite of what was meant to be said usually creates a lot of confusion. That's the case for SEC XBRL filings in which a company erroneously enters a negative amount in the XBRL file when it should be a positive amount. The company is saying the exact opposite of what was meant to be said.

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  • 07/29/2016

    Blog

    FRC says AIM-quoted companies need to improve reporting quality to capture investment opportunities

    Regulatory Disclosure | Financial & Regulatory Disclosure | Merrill Bridge®

    The UK Financial Reporting Council (FRC) has been examining and analysing reporting quality issues in AIM-quoted and other smaller companies.

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  • 07/19/2016

    Blog

    idaciti Tells the SEC: “We need better data!”

    XBRL & Edgar Filing | Regulatory Disclosure | Financial & Regulatory Disclosure | Merrill Bridge®

    In an open letter to the SEC from a small-but-hot new tech startup, idaciti, calls out antiquated SEC disclosure requirements and issues a call to action for better data quality. Learn more about the message.

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  • 07/12/2016

    Blog

    XBRL Tagging Questions Included in SEC Concept Release on Regulation S-K

    XBRL & Edgar Filing | Regulatory Disclosure | Financial & Regulatory Disclosure | Merrill Bridge®

    Some of the questions posed in the concept release of Regulation S-K could produce revolutionary changes that significantly improve the consumption of U.S. Securities and Exchange Commission (SEC) disclosures.

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  • 07/06/2016

    Blog

    SEC Cracking Down on Inappropriate Custom Axis Tags

    XBRL & Edgar Filing | Regulatory Disclosure | Financial & Regulatory Disclosure | Merrill Bridge®

    Filers increasingly create custom axis tags when applicable standard axis tags already exist in the US GAAP Taxonomy. It hurts overall data quality, and now the SEC is taking notice.

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  • 06/30/2016

    Blog

    XBRL US DQC Announces Second Set of Validation Rules

    XBRL & Edgar Filing | Regulatory Disclosure | Financial & Regulatory Disclosure | Merrill Bridge®

    The XBRL-US Data Quality Committee today revealed its second set of validation rules and guidance for SEC filers, inviting public comment on the proposed rules.

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  • 06/23/2016

    Blog

    Are you using this free XBRL error-checker?

    XBRL & Edgar Filing | Regulatory Disclosure | Financial & Regulatory Disclosure | Merrill Bridge®

    Some organizations still aren’t using this error-checking tool — and continue to submit filings riddled with common, easily fixable errors. Find out how you can take advantage.

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  • 06/17/2016

    Blog

    Inline XBRL: You can have your XBRL and read it too

    XBRL & Edgar Filing | Regulatory Disclosure | Financial & Regulatory Disclosure | Merrill Bridge®

    Just as SEC filers are beginning to gain familiarity with the XBRL world, there’s a new data format making headlines: Inline XBRL, or iXBRL. Find out what you need to know about Inline XBRL and what’s coming.

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  • 06/14/2016

    Blog

    8 Common XBRL Errors: Simple mistakes that can hurt your organization

    XBRL & Edgar Filing | Regulatory Disclosure | Financial & Regulatory Disclosure | Merrill Bridge®

    With more than 15,000 XBRL tags, it can be difficult to avoid errors. Learn about the common tagging errors and how you can make easy fixes now.

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  • 05/31/2016

    Blog

    XBRL Quality Improvements

    XBRL & Edgar Filing | Regulatory Disclosure | Financial & Regulatory Disclosure | Merrill Bridge®

    XBRL errors dropped more than 64% since release of DQC rules. See how you can take your XBRL data quality to the next level.

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  • 05/26/2016

    Blog

    The Role of Structured Data in SEC's New Crowdfunding Requirements

    XBRL & Edgar Filing | Regulatory Disclosure | Financial & Regulatory Disclosure | Merrill Bridge®

    The SEC’s new crowdfunding rules went into effect, allowing companies to offer and sell securities to the investing public via crowdfunding portals. Learn how XBRL tagging could play a key role.

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  • 05/10/2016

    Blog

    New Merrill Coverage on XBRL

    XBRL & Edgar Filing | Regulatory Disclosure | Financial & Regulatory Disclosure | Merrill Bridge®

    Get a clear perspective on how XBRL changes impact your organization, definitive guidance on navigating XBRL challenges, and valuable insight into where XBRL is heading.

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  • 05/10/2016

    Blog

    7 Keys to XBRL Data Quality

    XBRL & Edgar Filing | Regulatory Disclosure | Financial & Regulatory Disclosure | Merrill Bridge®

    What defines high-quality XBRL data? Understanding the factors that drive data quality, and recognizing high- or low-quality data, is a growing necessity for both filers and consumers of XBRL data.

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